9911796707
TMI Blog2022 (7) TMI 1318X X X X Extracts X X X X X X X X Extracts X X X X ..... Smita Das De ORDER T.S. Sivagnanam, J. By consent of the parties the appeal and the application are taken up for hearing together. We have heard Mr. Ray, learned Advocate for the appellant and Mrs. De, learned Advocate, for the State respondents. The appeal and the writ petition are taken up for disposal. The appellant has approached the writ court by filing WPA 9856 of 2022 challenging the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f conducted, are enclosed with the notice in Annexure A. On receipt of the notice, the assessee found there was no attachment as Annexure A. Therefore, the assessee submitted his response through e-proceedings on 21.03.2022 pointing out that they have not been furnished the annexure said to have been appended to the notice under Section 148A(b) dated 16.03.2022. There was no reply given by the Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the said order the officer has furnished information which is running to more than seven paragraphs. This information was not furnished to the assessee at the first instance and what was appended to the notice dated 21.03.2022 was only case related information details. Therefore, this court is convinced that there has been violation of principles of natural justice inasmuch as the appellant was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law.
In the light of the above direction, the notice issued under Section 148A of the Act dated 07.04.2022 shall not be enforced. Needless to say that the assessee shall cooperate with the assessment proceedings and shall comply with the directions within the time fixed by this Court.
The appeal along with the connected application is, accordingly, disposed of. X X X X Extracts X X X X X X X X Extracts X X X X
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